Royal Canadian Mounted Police Pension Continuation Regulations

4 (1) Where, upon the death of a member or former member of the Force, any pension or compassionate allowance becomes payable under the Act to a successor, application in writing may be made by or on behalf of the successor to the Minister for payment out of the Consolidated Revenue Fund of the whole or any part of such portion of any estate, legacy, succession or inheritance duties or taxes that are payable by the successor as is attributable to such pension or allowance, and where the Minister directs in accordance with the application that the whole or any part of such duties or taxes so payable shall be paid out of the Consolidated Revenue Fund, the maximum portion of such duties or taxes that may be paid is the proportion thereof that

• (a) the value of the pension or allowance payable to the successor,

is of

• (b) the value of the whole estate,

calculated in each case for the purpose of determining the said duties or taxes in respect thereof.

(2) Where the Minister makes a direction in accordance with subsection (1), the pension or allowance shall be reduced either for a term, requested by the successor in the application under subsection (1), or during the entire period for which the pension or allowance is payable if the successor fails to make a request in the application under subsection (1) that the pension or allowance be reduced for a term, by one-twelfth of an amount determined by dividing the amount of the said duties or taxes to be paid out of the Consolidated Revenue Fund by the value of an annuity of $1 per annum, payable monthly to a person of the age of the successor at the date of payment of the said duties or taxes out of the Consolidated Revenue Fund, and calculated

• (a) in the case of a pension or allowance payable to the widow of the person in respect of whose death the pension or allowance is payable, in accordance with a(f) Ultimate Table with interest at the rate of four per cent per annum, and

• (b) in the case of an annual allowance payable to a child of the person in respect of whose death the pension or allowance is payable, at an interest rate of four per cent per annum, in which case mortality shall not be taken into account.

(3) Where the pension or allowance of a successor is to be or is being reduced under this section for a term and the successor, being the widow of a person in respect of whose death the pension or allowance is payable, remarries before the end of the term and the pension or allowance is suspended, if at any time the pension or allowance is resumed it shall be reduced for a term equal to the term or the balance of the term, as the case may be, during which the pension or allowance would have been reduced had it not been suspended, and such reduction shall be made to the same extent and in the same manner as the pension or allowance was reduced immediately prior to the suspension.